| 对我国西部开发税收政策的两点思考 |
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| 引用本文： | 周莉莉.对我国西部开发税收政策的两点思考[J].贵州工业大学学报(社会科学版),2004,6(2):45-48. |
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| 作者姓名： | 周莉莉 |
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| 作者单位： | 贵州工业大学经管学院经济系,贵州,贵阳,550003 |
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| 摘 要： | 西部大开发应选择有利于西部发展的税收政策 ,实施西部开发战略税收政策制定与实施的原则应当明确。这样才能更好地运用税收政策来促进西部开发。
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| 关 键 词： | 西部开发 税收政策 税收原则 税收框架设计 |
| 文章编号： | 1009-0509(2004)02-0045-04 |
| 修稿时间： | 2003年12月19 |
Thoughts on the Tax Policy in Western Development in China |
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| ZHOU Li-li.Thoughts on the Tax Policy in Western Development in China[J].Journal of Guizhou University of Technology(Social Science Edition),2004,6(2):45-48. |
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| Authors: | ZHOU Li-li |
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| Abstract: | Beneficiary tax policy should be taken in the implementation of the western development strategy.The principle of making the policy and its implementation should be clarified to promote the western development. |
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| Keywords: | western development tax policy tax principle tax frame design |
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